ECU School of Business and Law Researchers Win Grants to Drive Fairer Taxes and Climate Honesty

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ECU School of Business and Law Researchers Win Grants to Drive Fairer Taxes and Climate Honesty

Tuesday, 12 August 2025

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From the tax office to the climate crisis, ECU researchers Dr Clare Jing Ni Tai and Dr Xuan Sean Sun are using their newly awarded 2026 EMCR grants to tackle global challenges and create fairer systems for everyone.

The EMCR grants help early- and mid-career academics grow their research and expand their impact. This year, Clare and Sean were chosen from 34 applicants across ECU to receive coveted 2026 Early–Mid Career Researcher (EMCR) grants.

With funding of $34,546 and $31,414, their projects will give governments better ways to make decisions, help businesses stay accountable, and benefit the wider community.

Defining Vulnerability in the Tax System

For many Australians, navigating the tax system can be complex, especially for those already facing significant challenges. But what exactly makes someone a “vulnerable taxpayer”? That’s the big question driving Clare’s latest research project.

Clare and her team are designing a Vulnerability Index Framework: a tool that gives the Australian Taxation Office (ATO), National Tax Clinic program (NTCP), and other agencies a clear, consistent way to identify and support vulnerable taxpayers.

"The ATO is expected to assist with identifying ‘vulnerable taxpayers,’ yet the concept of vulnerability is not standardised enough to do so," says Clare.

The framework builds on the ATO’s existing work and an earlier study led by Clare cited by the Inspector-General of Taxation and Tax Ombudsman (IGTO) in a recent report.

The project started with a $12,000 grant from last year’s School of Business and Law EMCR scheme. That initial support has now led to a University-level EMCR grant of $34,546.

While the IGTO, ATO, and NTCP are the key users, the framework’s benefits will extend beyond government. It will help vulnerable Australians receive fairer treatment and better outcomes.

Climate Check: Can Mandatory Assurance Deliver?

When companies report on their climate impact, how can we be sure the information is accurate and reliable?

Sean’s project aims to answer that question. His research grant of $31,414 will be used to advance his research into the newly mandated climate-related disclosure and assurance in Australia and New Zealand.

"Australia and New Zealand are both in their first years of adopting the mandatory disclosure and assurance. This timing makes it ideal to study how assurance practices develop in real time." says Sean.

By looking at assurance quality, assurance provider choice, assurance level, and costs, the study will shed light on how these assurance services affect disclosures credibility, market trust, and business decisions.

The results will be useful for everyone involved:

* Regulators will get evidence to improve climate reporting and assurance rules.

* Investors will access reliable climate data, reducing confusion and greenwashing risks.

* Businesses will learn cost-effective ways to report climate information and stay compliant.

* The community will see more honest reporting.

Impact Beyond the University

While the projects are looking at different challenges, they both share the same goal: research that delivers tangible public benefit.

ECU School of Business and Law’s mission is to be inclusive and enrich society by reducing inequalities through high-quality teaching and research that matters.

Projects like Clare and Sean’s help us towards that mission. From shaping national policy to improving everyday systems, their projects demonstrate how our research changes the way Australia works for the better.

School of Business and Law